Information and support
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Integrated reporting assurance
Read about the IFAC and IIRC vision for accelerating integrated reporting assurance in the public interest.
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Going concern guidance for auditors
We highlight the going concern guidance for auditors ‘Covid-19 and Beyond’ issued by ICAS in December 2020.
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FRC to revise fraud standard
We highlight the FRC’s proposals to revise International Standard on Auditing (ISA) (UK) 240.
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Climate change risks in audits
Recent guidance from the IAASB on the consideration of climate-related risks in an audit of financial statements.
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UK adopts ISAE 3000
This article highlights the UK adoption of International Assurance Standard ISAE 3000.
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Operational Separation
We highlight the FRC principles for operational separation of the audit practices of the Big Four firms.
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Coronavirus guidance for auditors
We highlight the guidance issued by the FRC on 16 March 2020, for auditors.
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FRC update
We highlight a number of recent announcements from the Financial Reporting Council.
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Cyber Survey 2019
Alan Simpson CA highlights some of the key findings from the latest cyber security breaches survey.
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APMs and KPIs
ICAS summarises Brydon’s proposals on Alternative Performance Measures and Key Performance Indicators.
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Fraud protection and detection
ICAS summarises Brydon's proposal for a package of measures around fraud detection and prevention.
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Internal controls
ICAS summarises Brydon’s recommendation for introducing a UK version of Sarbox and his proposals on internal audit.
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Brydon review published
Brydon publishes his report on the quality and effectiveness of audit.
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Purpose of audit redefined
Anne Adrain, ICAS Head of Sustainability and Assurance, summarises the recommendation for a redefinition of audit and its purpose.
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Revised UK Going Concern standard
Anne Adrain, ICAS Head of Sustainability and Assurance, summarises the main revisions to the UK Going Concern standard.
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ESEF tagging of accounts
Big changes come into effect for listed entities with effect from 1 January 2020 with a new EU requirement for accounts to be published in electronic format.
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FRC inspection reports 2018/19
The FRC has issued its 2018/19 inspection reports on the quality of FTSE 350 audits.
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ICAS responds to Brydon Review
Learn about the ICAS response to the Brydon review on the quality and effectiveness of audit.
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Root cause analysis and audit quality
Root cause analysis (RCA) originated in the engineering industry but is increasingly being used by audit firms to improve audit quality.
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Brydon call for views on audit
Sir Brydon has issued a Call for Views and information on the quality and effectiveness of statutory audit in the UK.